{
  "url": "https://openlegislation.uk/free-zone-amendment-regulations-1988/note",
  "json_url": "https://openlegislation.uk/free-zone-amendment-regulations-1988/note.json",
  "legislation": "uksi/1988/710",
  "legislation_title": "The Free Zone (Amendment) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/free-zone-amendment-regulations-1988",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThe amendment to regulation 6 of the 1984 Regulations will permit the Commissioners to determine by directions the time limit in which goods moved into a free zone shall become “free zone goods” and to extend that period, by directions, in the circumstances of particular cases.\nRegulation 26 of the 1984 Regulations is revoked so that, on delivery from a free zone of products manufactured in the free zone, import value added tax will be charged only on the value of any imported goods retained in these products.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/710/note",
    "retrieved_at": "2026-10-29T16:07:51.809227+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}